the whole of integrated tax and the goods and services tax compensation cess leviable thereon under section 3 (7) and (9) of the Customs Tariff Act, which specifies the Levy of additional duty equal to excise duty on article imported in India:

Provided that the exemption from integrated tax and the goods and services tax compensation cess shall be available up to March 31, 2021.

that the exemption from integrated tax and the goods and services tax compensation cess leviable thereon under of section 3 (7) and (9) of the Customs Tariff Act shall be available to goods imported up to March 31, 2021.

5

45/2016-Customs, dated August 13, 2016 which is related to Exemption for import of fabrics under Special Advance Authorization Scheme under para 4.04A of FTP 2015-20 for manufacture and export of garments

Condition (xii) has been substituted, namely:

(xii) the exemption from integrated tax leviable and the goods and services tax compensation cess leviable thereon under section 3 (7) and (9) of the Customs Tariff Act shall be available up to March 31, 2021.

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